TaxTMI 
TaxTMI 
2015 (1) TMI 326
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....baran, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: Misc. applications have been filed against Orders-in-Original nos. CCP/ADJ/DKS/29-30/2014 dtd.24/07/2014 and CCP/ADJ/DKS/31/2014 dtd. 25/07/2014, both passed by the Commissioner of Customs (Preventive), Mumbai wherein the ld. Adjudicating authority has classified the coal imported by the appellant as "bituminous coal" and conseq....
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....s. A.S.Bava [1978(2)ELTJ333(SC)] wherein the hon'ble Apex court observed that right of appeal is a substantiate one and if any pre-deposit is required to be made it would whittle down the substantiate right of appeal. Accordingly, he pleads that the appeal be heard without insisting on any pre-deposit. 3. Ld. Addl. Commissioner (AR) appearing for the Revenue on the other hand reiterates that ....
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....n dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the [Principal Commissioner of Customs or Commissioner of Customs]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty ....
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....014.] A plain reading of the provisions make it abundantly clear that the Tribunal or Commissioner (Appeals) shall not entertain any appeal under section 128, unless the appellant has made a pre-deposit of 7.5% of the duty in such cases, where duty and penalty is in dispute and appeal is filed before tribunal. Therefore, in terms of amended section 129E with effect from 06/08/2014, this tribunal ....